Organizational, financial, accounting and tax analysis in MSMEs of the footwear sector in Bucaramanga
| Autor: | Dianey Yamile Sandoval-Villamizar, Cindy Lorena Pino-Jaimes |
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| Jazyk: | English<br />Spanish; Castilian |
| Rok vydání: | 2021 |
| Předmět: | |
| Zdroj: | I+D Revista de Investigaciones, Vol 17, Iss 1, Pp 59-70 (2021) |
| Druh dokumentu: | article |
| ISSN: | 2256-1676 2539-519X |
| DOI: | 10.33304/revinv.v17n1-2022005 |
| Popis: | This research article aims to analyze the MSMEs of the footwear sector in Bucaramanga through a SWOT analysis. To this end, a survey was applied to 233 MSMEs, which allowed them to diagnose the areas: organizational, financial, accounting and tax, and to establish some strategies. The results indicate that long-term Strategic Planning exists, but it is necessary to strengthen in the short term. Accountingly, there is timely monitoring of assets and review of monthly liability balances, there is a lack of clear policies for the granting of credits and portfolio, little compliance in the preparation of the Statement of Changes in Equity. Financially, there is control of indebtedness, low use of indicators to monitor results, ignorance of the profitability of assets and assets and, in tax matters, substantial compliance with obligation and sufficient liquidity for the payment of taxes stands out; however, tax planning and internal fiscal control need to be strengthened. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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